Page No. of the printed Annual Report |
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Primary Financial Statements |
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Income Statement | 137 | |
Statement of Profit or Loss and Other Comprehensive Income | 138 | |
Statement of Financial Position | 139 | |
Statement of Changes in Equity – Group | 140 | |
Statement of Changes in Equity – Bank | 144 | |
Statement of Cash Flows | 148 | |
Notes to the Financial Statements – General |
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1. | Reporting Entity | 149 |
2. | Basis of Accounting | 150 |
3. | Financial Risk Management | 154 |
4. | Fair Value Measurement | 156 |
5. | Changes in Accounting Policies | 156 |
6. | Significant Accounting Policies – General | 158 |
7. | Significant Accounting Policies – Recognition of Assets and Liabilities | 159 |
8. | Significant Accounting Policies – Recognition of Income and Expense | 169 |
9. | Significant Accounting Policies – Tax Expense | 170 |
10. | Significant Accounting Policies – Statement of Cash Flows | 171 |
11. | Amendments to Accounting Standards Issued But Not Yet Effective | 171 |
Notes to the Financial Statements – Income Statement |
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12. | Gross Income | 172 |
13. | Net Interest Income | 172 |
14. | Net Fee and Commission Income | 174 |
15. | Net Gains/(Losses) from Trading | 175 |
16. | Net Gains/(Losses) from derecognition of Financial Assets | 175 |
17. | Net Other Operating Income | 176 |
18. | Impairment Charges and Other Losses | 176 |
19. | Personnel Expenses | 179 |
20. | Depreciation and Amortisation | 179 |
21. | Other Operating Expenses | 180 |
22. | Taxes on Financial Services | 181 |
23. | Income Tax Expense | 181 |
24. | Earnings Per Share (EPS) | 183 |
25. | Dividends on Ordinary Shares | 184 |
Notes to the Financial Statements – Statement of Financial Position: Assets |
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26. | Classification of Financial Assets and Financial Liabilities | 184 |
27. | Fair Value Measurement | 186 |
28. | Cash and Cash Equivalents | 190 |
29. | Balances with Central Banks | 191 |
30. | Placements with Banks | 191 |
31. | Derivative Financial Assets | 192 |
32. | Financial Assets Recognised through Profit or Loss – Measured at Fair Value | 192 |
33. | Financial Assets at Amortised Cost – Loans and Advances to Banks | 195 |
34. | Financial Assets at Amortised Cost – Loans and Advances to Other Customers | 196 |
35. | Financial Assets at Amortised Cost – Debt and Other Financial Instruments | 199 |
36. | Financial Assets measured at Fair Value through Other Comprehensive Income | 201 |
37. | Investments in Subsidiaries | 204 |
38. | Investments in Associates | 207 |
39. | Property, Plant and Equipment and Right-of-Use Assets | 208 |
40. | Investment Properties | 219 |
41. | Intangible Assets | 220 |
42. | Leasehold Property | 222 |
43. | Deferred Tax Assets and Liabilities | 222 |
44. | Other Assets | 224 |
Notes to the Financial Statements – Statement of Financial Position: Liabilities and Equity |
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45. | Due to Banks | 225 |
46. | Derivative Financial Liabilities | 225 |
47. | Financial Liabilities at Amortised Cost – Due to Depositors | 226 |
48. | Financial Liabilities at Amortised Cost – Other Borrowings | 227 |
49. | Current Tax Liabilities | 227 |
50. | Other Liabilities | 228 |
51. | Due to Subsidiaries | 235 |
52. | Subordinated Liabilities | 235 |
53. | Stated Capital | 236 |
54. | Share-based Payment | 237 |
55. | Statutory Reserves | 239 |
56. | Retained Earnings | 240 |
57. | Other Reserves | 240 |
58. | Non-Controlling Interest | 243 |
Notes to the Financial Statements – Other Disclosures |
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59. | Contingent Liabilities and Commitments | 244 |
60. | Net Assets Value per Ordinary Share | 246 |
61. | Litigation Against the Bank | 246 |
62. | Maturity Analysis – Group | 247 |
63. | Operating Segments | 249 |
64. | Related Party Disclosures | 251 |
65. | Non-Cash Items Included in Profit Before Tax | 255 |
66. | Change in Operating Assets | 256 |
67. | Change in Operating Liabilities | 256 |
68. | Operating Leases | 257 |
69. | Financial Risk Review | 257 |
70. | Events After the Reporting Period | 286 |